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  • Appendix C – Administered programs

    The ATO contributes to the economic and social wellbeing of Australians, through governing a range of programs that result in transfers and benefits back to the community.

    We administer a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the tax and superannuation systems. Administered programs may be managed by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems.

    In many instances, annual fluctuations in the number and value of benefits are beyond our span of control and, therefore, not an accurate measure of our performance.

    Accordingly, performance measures for our administered programs have been divided into two groups:

    • those with specific performance targets
    • those where our performance target is to administer the program in accordance with the law

    Administered programs with specific performance targets

    1.6 Junior Minerals Exploration Incentive

    Table 15A: Latest performance results

    Performance measure

    Latest result
    (2019–20)

    Performance target
    2021–22

    All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing

    Target met

    100% notifications issued within 28 calendar days of the application period closing

    Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued

    Target met

    Published within 56 calendar days of the application period closing
    Table 15B: Performance targets for 2022–23 to 2024–25

    Performance measure

    Performance target
    2022–23

    Performance target
    2023–24

    Performance target
    2024–25

    Data sources

    All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing

    100% notifications issued within 28 calendar days of the application period closing

    100% notifications issued within 28 calendar days of the application period closing

    100% notifications issued within 28 calendar days of the application period closing

    ATO systems

    Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued

    Published within 56 calendar days of the application period closing

    Published within 56 calendar days of the application period closing

    Published within 56 calendar days of the application period closing

    ATO systems

    1.14 Superannuation Guarantee Scheme

    Table 16A: Latest performance results

    Performance measure

    Latest result
    (2019–20)

    Performance target
    2021–22

    Superannuation guarantee gap as a proportion of superannuation guarantee contributions

    4.0% or $2,440 million (2017–18)

    See note (a)

    Value of super guarantee charge raised (including penalties and interest)

    $1,033.5 million raised

    $812 million raised

    Value of super guarantee charge collected

    $674.0 million collected

    $462 million collected

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $611.2 million

    $421 million

    Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue

    $2.4 billion debt on hand

    $74.6 million not pursued

    $2.7 billion debt on hand

    $195 million not pursued
    Note
    (a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available
    Table 16B: Performance targets for 2022–23 to 2024–25

    Performance measure

    Performance target
    2022–23

    Performance target
    2023–24

    Performance target
    2024–25

    Data sources

    Superannuation guarantee gap as a proportion of superannuation guarantee contributions

    See note (a)

    See note (a)

    See note (a)

    ATO systems, models, economic data (b)

    Value of super guarantee charge raised (including penalties and interest)

    $845 million raised

    $902 million raised

    $974 million raised

    ATO financial statements

    Value of super guarantee charge collected

    $478 million collected

    $513 million collected

    $554 million collected

    ATO financial statements

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $414 million

    $445 million

    $480 million

    ATO financial statements

    Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue

    $2.9 billion debt on hand

    $198 million not pursued

    $3.1 billion debt on hand

    $203 million not pursued

    $3.3 billion debt on hand

    $209 million not pursued

    ATO financial statements
    Note
    (a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
    (b) For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap.

    1.17 Bad and Doubtful Debts

    Table 17A: Latest performance results

    Performance measure

    Latest result
    (2019–20)

    Performance target
    2021–22

    Ratio of debt uneconomical to pursue to net tax collections(a)

    New measure for 2021–22

    Below 1%
    Table 17B: Performance targets for 2022–23 to 2024–25

    Performance measure

    Performance target
    2022–23

    Performance target
    2023–24

    Performance target
    2024–25

    Data sources

    Ratio of debt uneconomical to pursue to net tax collections

    Below 1%

    Below 1%

    Below 1%

    ATO systems, ATO financial statements
    Note
    (a) This performance measure changed from an output measure to an administered program measure in 2021-22.

     

    1.18 Seafarer Tax Offset

    Table 18A: Latest performance results

    Performance measure

    Latest result
    (2019–20)

    Performance target
    2021–22

    Eligible taxpayers are aware of how to claim the offset

    100%

    100%
    Table 18B: Performance targets for 2022–23 to 2024–25

    Performance measure

    Performance target
    2022–23

    Performance target
    2023–24

    Performance target
    2024–25

    Data sources

    Eligible taxpayers are aware of how to claim the offset

    100%

    100%

    100%

    ATO client survey

    Other administered programs

    Table 19: Administered programs with a performance target of administering the program in accordance with the law

    Administered program

    Performance measure

    Latest result
    (2019–20)

    Data sources

    1.5 Australian Screen and Digital Game Production Incentive

    Value of tax offsets processed

    $349.4 million

    ATO systems

    1.7 Fuel Tax Credits Scheme

    Value of claims

    $7.4 billion

    ATO financial statements

    1.8 National Rental Affordability Scheme

    Value of tax offsets processed

    $160.0 million

    ATO financial statements

    1.9 Product Stewardship for Oil

    Value of revenue collected

    $31.4 million

    ATO financial statements

    1.9 Product Stewardship for Oil

    Value of payments processed

    $90.4 million

    ATO financial statements

    1.10 Research and Development Tax Incentive

    Value of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions)

    $2.1 billion tax offset paid

    ATO financial statements

    1.10 Research and Development Tax Incentive

    Value of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)

    $2.3 billion tax offset paid

    ATO financial statements

    1.10 Research and Development Tax Incentive

    Number of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions)

    1,468 claims

    ATO systems

    1.10 Research and Development Tax Incentive

    Number of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)

    10,017 claims

    ATO systems

    1.10 Research and Development Tax Incentive

    Proportion of offsets processed within service standard timeframes

    85.6%

    ATO systems

    1.11 Low Income Superannuation Tax Offset

    Value of entitlements paid

    $703.2 million

    ATO financial statements

    1.12 Private Health Insurance Rebate

    Value of rebates processed

    $235.5 million

    ATO financial statements

    1.13 Superannuation Co-contribution Scheme

    Value of entitlements paid

    $120.8 million

    ATO financial statements

    1.15 Targeted Assistance through the Taxation System

    Value of interest payments processed

    $92.0 million

    ATO financial statements

    1.16 Interest on Overpayments and Early Payments of Tax

    Value of credit interest applied to client accounts

    $121.0 million

    ATO systems

    1.19 Economic Response to the Coronavirus

    Value of Hiring Credit paid

    Not reported yet

    ATO financial statements
      Last modified: 09 Aug 2021QC 66539